Picture of Jim Hillan

Jim Hillan


CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
United Kingdom
Languages English

Jim Hillan is a tax partner based in the CMS London office.

He is a solicitor with 25 years’ experience advising on the UK and international tax implications of corporate and commercial transactions.  He has a particular specialism in real estate and funds and has advised on the structuring of listed and private real estate funds, joint ventures and other complex real estate transactions.  He is also a chartered accountant and chartered tax adviser.

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"Praised for his "straight-talking and proactive" approach"

Chambers UK

Relevant experience

  • Kames Capital on the structuring of their property alternative investment fund (PAIF). 
  • Scottish Widows Investment Partnership (now Aberdeen Asset Management) on the set-up of their approved property unit trust (APUT). 
  • The Scottish Retail Property Limited Partnership (a Land Securities/British Land joint venture) on its disposal of Aberdeen's Bon Accord and St Nicholas shopping centres. 
  • UK retail bank in relation to the sale of a private banking subsidiary. 
  • UK retail bank on the VAT implications for certain business process outsourcing transactions, arising from the European Court of Justice decision in Axa Denplan. 
  • Major UK non-life insurer on the tax aspects of the hive-down of certain properties from their former parent banking group.
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  • 1998 - Diploma Legal Practice, University of Glasgow, Glasgow
  • 1987 - LLB (Hons), University of Glasgow, Glasgow
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  • Law Society of England and Wales
  • Law Society of Scotland
  • Institute of Chartered Accountants of Scotland
  • Chartered Institute of Taxation
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CMS ad­vises lis­ted Pol­ish house­hold ap­pli­ances com­pany,...
A new world of VAT for vouch­ers
From 1 Janu­ary 2019, a new VAT re­gime for vouch­ers will take ef­fect in all EU mem­ber states. The re­gime will ap­ply to all vouch­ers is­sued on or after 1 Janu­ary 2019. The UK will be im­ple­ment­ing this re­gime des­pite BREXIT (ex­pec­ted to take place on 29 March.
Cap­it­al Gains Tax on Non-UK Res­id­ents – Good news for...
Cap­it­al al­low­ances and Budget 2018
In his Budget speech on 29 Oc­to­ber the Chan­cel­lor of the Ex­chequer, Philip Ham­mond, an­nounced sig­ni­fic­ant changes to the UK’s cap­it­al al­low­ance re­gime.   Briefly, these changes were: The in­tro­duc­tion of a new Struc­tures and Build­ings Al­low­ance giv­ing tax.
In­form - Tax
Ser­vices be­ne­fit­ing from the Cost Shar­ing Ex­emp­tion may be VAT­able
On 31 Ju­ly 2018, HM­RC is­sued a Busi­ness Brief con­firm­ing a change in policy in re­spect of the VAT Cost Shar­ing ex­emp­tion (“CSE”). From 15 Au­gust 2018, cost shar­ing groups (“CSG”) may need to re­gister for, and charge, VAT on cer­tain sup­plies which do not re­late.
Up­date on UK im­ple­ment­a­tion of EU Dir­ect­ive on VAT and vouch­ers
On 27 June 2016, the Coun­cil of the European Uni­on pub­lished the EU Vouch­ers Dir­ect­ive (Coun­cil Dir­ect­ive 2016/1065) (the “Vouch­ers Dir­ect­ive”), which amends the Prin­cip­al VAT Dir­ect­ive (2006/112) in or­der to in­tro­duce a com­mon VAT treat­ment of ‘vouch­ers’ across.
No soft ride for en­ergy ef­fi­ciency
In pre­vi­ous art­icles we have com­men­ted that whilst the courts are hand­ling an in­creas­ingly di­verse range of en­vir­on­ment re­lated cases, they are not prone to giv­ing such cases an easi­er ride just be­cause they may have en­vir­on­ment re­lated cre­den­tials.
VAT on prop­erty de­vel­op­ment
The Up­per Tribunal’s de­cision in HM­RC v Sum­mit Elec­tric­al In­stall­a­tions Lim­ited [2018] UKUT 0176 (TCC) provides some use­ful com­ment­ary on the mean­ing of “de­signed as a dwell­ing or num­ber of dwell­ings” for the pur­poses of zero-rat­ing and the po­ten­tial im­pact.
Amend­ment to land and build­ings trans­ac­tion tax group re­lief
The Scot­tish Gov­ern­ment has pub­lished a stat­utory in­stru­ment which will ex­tend group re­lief un­der land and build­ings trans­ac­tion tax (“LBTT”) to cer­tain trans­ac­tions which were pre­vi­ously out­side the scope of such re­lief.
Con­sulta­tion: land and build­ings trans­ac­tion tax re­lief on prop­erty...
The Scot­tish Gov­ern­ment has pub­lished a con­sulta­tion (the “Con­sulta­tion”) on the po­ten­tial in­tro­duc­tion of re­lief from land and build­ings trans­ac­tion tax (“LBTT”) for the ‘seed­ing’ of prop­er­ties in­to a prop­erty au­thor­ised in­vest­ment fund (“PAIF”) or a co-own­er­ship.
Changes an­nounced to UK in­come tax rates pay­able by Scot­tish res­id­ent...
The Scot­tish Gov­ern­ment’s fin­ance sec­ret­ary an­nounced in the Scot­tish budget speech on 14 Decem­ber 2017 (the “Scot­tish Budget”) that a new five-band in­come tax sys­tem will ap­ply to Scot­tish res­id­ent tax­pay­ers, with ef­fect from 6 April 2018.